INCOME TAX—Cont.

Advance Pricing Agreement (APA) pro gram for 2002 (Ann 19) 15, 723 Arrangements by purported insurance

companies to defer or recharacterize ordinary income, alert to taxpayers (Notice 34) 23, 990 Backup withholding, taxpayer identifica tion numbers (TIN) (TD 9055) 21, 945 Basis of redeemed stock when a distribu tion in redemption of stock is treated as a dividend (Ann 9) 7, 490 Capital expenditures, rotable spare parts,

depreciable assets (RR 37) 15, 717 Capitalization of amounts paid to acquire,

create, or enhance intangible assets (REG–125638–01) 5, 373 Census Bureau, disclosure of tax informa tion (TD 9037) 9, 535 Charitable contributions; patents (RR 28)

11, 594 Combat zone personnel, tax relief (Notice

21. 17, 817 Conservation Reserve Program (CRP),

cost-share payments (RR 59) 24, 1014 Consolidated income tax return, common

parent as agent for consolidated group, substitute agent, tentative carryback adjustments (Ann 8) 6, 451 Constructive sales:

Short sales, transition rule (RR 31) 13,

643 Treatment for appreciated financial

positions (RR 1) 3, 291 Contacts with third parties for determina tion or collection of taxes (TD 9028) 6, 415 Contingent liability transaction cases, list

of arbitrators (Ann 3) 4, 361 Corporations:

Acquisitions:

Auto dealer expansion (RR 18) 7,

467 Employee leasing (Notice 22) 18,

851 Retail shoe store expansion (RR 38)

17, 811 Transfer to controlled corporation,

successive transfers of property and stock (RR 51) 21, 938 Foreign tax credit limitation, dividends

from a noncontrolled section 902 corporation (Notice 5) 3, 294